Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015

Sales And Use Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS

Section 6024

6024. "One-way rental trucks." "One-way rental trucks" are
motortrucks of a kind required to be registered under the Vehicle Code, not
exceeding the manufacturers gross vehicle weight rating of 24,000 pounds,
which are principally employed by a person in the rental business in being
leased out for short-term periods of not more than 31 days to individual
customers for one-way or local hauling of personal property of the customers,
and which upon acquisition or being employed in this state by the person are
identified to the board, in such manner as the board may prescribe, for
employment in such one-way or local hauling. Upon the leasing of such a
truck to a customer, the person shall make known to the customer the fact
that the vehicle is designated as a one-way rental truck and any taxes
imposed by this part which are payable measured by the rentals.